(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and
(b) a sum equal to twenty per cent. of the remaining amount of tax in dispute, in addition to the amount paid under sub-section (6) of the section 107, arising from the said order, [subject to a maximum of fifty crore rupees,] in relation to which the appeal has been filed.
(a) in an appeal for rectification of error or for any other purpose; or
(b) for restoration of an appeal or an application, shall be accompanied by such fees as may be prescribed.
Section 112 • Assam Goods and Services Tax Act, 2017
112. Appeals to Appellate Tribunal.
assam-goods-and-services-tax-act-2017-2017-sec-112.json
•
Section 112
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